Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
990 • Fiscal year 2017 • EIN 46-5074948
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 18.1% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Up$795,364
Up $213,008 (+37%) from 2016
Net Assets
Up$770,580
Up $189,318 (+33%) from 2016
Liabilities
Up$24,784
Up $23,690 (+2165%) from 2016
Revenue
Down$408,195
Down $299,062 (-42%) from 2016
Expenses
Up$218,877
Up $57,664 (+36%) from 2016
Net Income
Down$189,318
Down $356,726 (-65%) from 2016
Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. Smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts.
Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $316,621 | $307,458 | ▼ $9,163 |
| Land, Buildings, and Equipment, Net | $13,375 | $260,616 | ▲ $247,241 |
| Pledges and Grants Receivable | $175,643 | $176,833 | ▲ $1,190 |
| Cash and Non-Interest-Bearing Accounts | $75,736 | $10,999 | ▼ $64,737 |
| Accounts Receivable | $105 | $8,542 | ▲ $8,437 |
| Total Assets | $582,356 | $795,364 | ▲ $213,008 |
| Other Assets Total | $876 | $30,916 | ▲ $30,040 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,094 | $24,784 | ▲ $23,690 |
| Total Liabilities | $1,094 | $24,784 | ▲ $23,690 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $569,545 | $767,279 | ▲ $197,734 |
| Temporarily Rstr Net Assets | $11,717 | $3,301 | ▼ $8,416 |
| Total Net Assets Fund Balance | $581,262 | $770,580 | ▲ $189,318 |
| Total Liabilities and Net Assets / Fund Balance | $582,356 | $795,364 | ▲ $213,008 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $253,366 | $1,995 | $255,361 |
| Equipment | $7,250 | $950 | $8,200 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Rebecca L Keck | Executive Di | FT | $74,000 | $74,000 |
| Name | Title |
|---|---|
| Christine Rhoades | President |
| Angela Mccoy | Director |
| Denise Glinatsis Bayer | Director |
| Genna Petrolla | Director |
| Larry Mohn | Director |
| Laura Dewberry | Director |
| Misty Bradley Noble | Director |
| Myra Vitto | Director |
| Paul Garchar | Director |
| Ron Faniro | Director |
| Nicole Ramson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $161,592 |
| Other Expenses | $57,285 |
| Total Fundraising Expense | $25,564 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $37,000 | $18,500 | $18,500 | $74,000 |
| Other Salaries and Wages | $64,802 | $1,337 | - | $66,139 |
| Occupancy | - | $15,705 | - | $15,705 |
| Payroll Taxes | $10,235 | $3,040 | $2,096 | $15,371 |
| All Other Expenses | $717 | $5,467 | $2,144 | $8,328 |
| Other Employee Benefits | $3,102 | $1,764 | $1,216 | $6,082 |
| Information Technology | - | $4,496 | - | $4,496 |
| Travel | $406 | $2,595 | - | $3,001 |
| Depreciation Depletion | $2,945 | - | - | $2,945 |
| Other Expenses | $415 | $2,451 | $600 | $2,451 |
| Fees for Services Accounting | $240 | $1,916 | - | $2,156 |
| Advertising | $1,376 | - | $682 | $2,058 |
| Insurance | - | $1,744 | - | $1,744 |
| Office Expenses | $120 | $1,189 | $102 | $1,411 |
| Fees for Services Other | - | - | $224 | $224 |
| Total Functional Expenses | $128,114 | $65,199 | $25,564 | $218,877 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“990 will be reviewed by the finance committee.”
“Policy is reviewed every year by the board of directors”
“For the executive director, compensation is set by the board based on market data and merit; the executive director is the only key employee/manager of the organization. Compensation for non-management employees, such as teachers and staff, is set by the executive director. An employment contract is used for each teacher and the general employment contract has been reviewed and approved by the board and its legal counsel.”
“AVAILABLE UPON REQUEST.”
“Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. Smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts.”
“All other program expense.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1094 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 24784 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 105 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8542 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SMARTS IS A NATIONALLY AWARD-WINNING, COMMUNITY-BASED ART SCHOOL, PROVIDING CURRICULUM-FOCUSED PROGRAMMING IN SCHOOLS AND OUT OF SCHOOLS FOR VISUAL ARTS, MUSIC, DANCE, THEATER, AND CREATIVE WRITING. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 682 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1376 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2058 |
| IRS990/AllOtherContributionsAmt | 0 | 325213 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 2144 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5467 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 717 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8328 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NICOLE M RAMSON CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3307028100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3711 STARRS CENTRE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CANFIELD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44406 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 75736 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 10999 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 18500 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 18500 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 37000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 74000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 325213 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 80 |
| IRS990/CYOtherExpensesAmt | 0 | 57285 |
| IRS990/CYOtherRevenueAmt | 0 | 829 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 82073 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 189318 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 161592 |
| IRS990/CYTotalExpensesAmt | 0 | 218877 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 25564 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 408195 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2945 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2945 |
| IRS990/Desc | 0 | SMARTS BEATS PROGRAM - GRANT-FUNDED, AN EDUCATIONAL DRUM PROGRAM FOR STUDENTS WITH MULTIPLE DISABILITIES, AGES PRESCHOOL - 21 YEARS OLD. INCORPORATES COMMON CORE LEARNING STANDARDS INTO MUSIC EDUCATION, WHICH IS ONE OF THE WAYS THAT STUDENTS WITH MULTIPLE DISABILITIES LEARN BEST. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 25826 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1916 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 240 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2156 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 224 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 224 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | REBECCA L KECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RON FANIRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANGELA MCCOY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENISE GLINATSIS BAYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LARRY MOHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NICOLE RAMSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LAURA DEWBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PAUL GARCHAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MISTY BRADLEY NOBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GENNA PETROLLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MYRA VITTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHRISTINE RHOADES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 74000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 408195 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 4496 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4496 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1744 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1744 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 80 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 80 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2945 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13375 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 260616 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 263561 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SMARTS COMMUNITY ART SCHOOL PROVIDES ACCESS AND EARLY TRAINING IN THE ARTS FOR OUR REGION'S K-12 YOUTH WITH A FOCUS ON UNDERSERVED POPULATIONS. SMARTS ENGAGES PUBLIC AND PRIVATE ORGANIZATIONS, SCHOOLS, AND ARTISTS IN COOPERATIVE PROJECTS DESIGNED TO ENRICH OUR COMMUNITY, PROMOTE STUDENT ACHIEVEMENT, INSPIRE SELF-DISCOVERY, AND IMPACT CULTURAL AND ACADEMIC LITERACY THROUGH FINE AND PERFORMING ARTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 581262 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 770580 |
| IRS990/NoncashContributionsAmt | 0 | 12640 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 15705 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 15705 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 102 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1189 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 120 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1411 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 876 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 30916 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 1216 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1764 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3102 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6082 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | SMALL TOOLS & EQUIP |
| IRS990/OtherExpensesGrp/Desc | 2 | SMALL EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | FURNISHINGS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 600 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2487 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 370 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2138 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 2451 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2340 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4416 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 415 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4827 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4786 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3153 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2451 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 829 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 829 |
| IRS990/OtherRevenueTotalAmt | 0 | 829 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1337 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 64802 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 66139 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2096 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3040 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10235 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15371 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 175643 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 176833 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | REBECCA L KECK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COMMUNITY PARTNERSHIPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 82073 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 82073 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COMMUNITY PARTNERSHIPS MUSIC AND ART TEACHERS - SMARTS RECRUITS AND TRAINS GRADE SCHOOL TEACHERS IN MUSIC AND ART DISCIPLINES. THESE TEACHERS ARE PLACED AT LOCAL SCHOOLS WHO OTHERWISE WOULD NOT BE ABLE TO ATTRACT AND RETAIN, OR, PERHAPS EVEN AFFORD, TEACHERS IN THESE DISCIPLINES. THE LOCAL SCHOOLS PAY SMARTS A DAILY OR HOURLY RATE FOR THE TIME THE TEACHER WORKS IN THE SCHOOL; THESE ARE EXCHANGE TRANSACTIONS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 102288 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 82073 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ALL OTHER PROGRAM EXPENSE. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 694895 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 48067 |
| IRS990/PYOtherRevenueAmt | 0 | 12362 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 546044 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 109946 |
| IRS990/PYTotalExpensesAmt | 0 | 161213 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 3200 |
| IRS990/PYTotalRevenueAmt | 0 | 707257 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 189318 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 27440 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 316621 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 307458 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 325213 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 694895 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1020108 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 82982 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 25247 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 108229 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1128337 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 408195 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 720142 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1128337 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 408195 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 720142 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1128337 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7250 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 950 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 8200 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 253366 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1995 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 255361 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 260616 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SMARTS COMMUNITY ART SCHOOL PROVIDES ACCESS AND EARLY TRAINING IN THE ARTS FOR OUR REGION'S K-12 YOUTH WITH A FOCUS ON UNDERSERVED POPULATIONS. SMARTS ENGAGES PUBLIC AND PRIVATE ORGANIZATIONS, SCHOOLS, AND ARTISTS IN COOPERATIVE PROJECTS DESIGNED TO ENRICH OUR COMMUNITY, PROMOTE STUDENT ACHIEVEMENT, INSPIRE SELF-DISCOVERY, AND IMPACT CULTURAL AND ACADEMIC LITERACY THROUGH FINE AND PERFORMING ARTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL OTHER PROGRAM EXPENSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | POLICY IS REVIEWED EVERY YEAR BY THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FOR THE EXECUTIVE DIRECTOR, COMPENSATION IS SET BY THE BOARD BASED ON MARKET DATA AND MERIT; THE EXECUTIVE DIRECTOR IS THE ONLY KEY EMPLOYEE/MANAGER OF THE ORGANIZATION. COMPENSATION FOR NON-MANAGEMENT EMPLOYEES, SUCH AS TEACHERS AND STAFF, IS SET BY THE EXECUTIVE DIRECTOR. AN EMPLOYMENT CONTRACT IS USED FOR EACH TEACHER AND THE GENERAL EMPLOYMENT CONTRACT HAS BEEN REVIEWED AND APPROVED BY THE BOARD AND ITS LEGAL COUNSEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 11717 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 3301 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 582356 |
| IRS990/TotalAssetsEOYAmt | 0 | 795364 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 582356 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 795364 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 325213 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 25564 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 65199 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 128114 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 218877 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1094 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 24784 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1094 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 24784 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 581262 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 770580 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 128114 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 82073 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 74000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 82982 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 408195 |
| IRS990/TotalVolunteersCnt | 0 | 20 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 582356 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 795364 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2595 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 406 |
| IRS990/TravelGrp/TotalAmt | 0 | 3001 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 569545 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 767279 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 25 E BOARDMAN ST FIRST FLOOR |
| IRS990/USAddress/CityNm | 0 | YOUNGSTOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 44503 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | SMARTSARTSCHOOL.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NICOLE RAMSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3303133031 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | STUDENTS MOTIVATED BY THE ARTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STUD |
| ReturnHeader/Filer/EIN | 0 | 465074948 |
| ReturnHeader/Filer/PhoneNum | 0 | 3305742787 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.